c) If eligible, the employee should complete Form R1 which should then be authorised by the Head of Department or other authorised officer, before being submitted to the Expenses Manager in Human Resources.

d) When expenses have been incurred, Form R2 should be completed and signed by the employee. Receipts and quotations should be attached to the claim form before being passed to the Head of Department (or nominated representative) for signature and insertion of the relevant cost code(s).

e) Employees eligible to claim removal expenses are required to obtain two written quotations for the removal of household goods from the old to the new areas. Reimbursement will be on the basis of the cheaper of the two quotations.

f) It is a condition of receiving relocation expenses that an employee has an intention to relocate to this area – either permanently, or for the duration of a fixed term contract. The University expects staff to have relocated, or have made significant progress towards relocating within 12 months of taking up the post.

g) Where relocation does not take place within 12 months of taking up the post, the University may, depending on the circumstances, extend this period providing it remains satisfied that the employee is making every effort to relocate and that the delay is due to circumstances beyond their control.

For the purpose of determining whether staff meet the mileage criteria, the distance is measured using 'A.A. Autoroute' and is the shortest practical distance by road between the relevant postcodes.

HMRC requires employees to move by the end of the tax year following that in which they take up their posts in order to receive eligible expenses tax free. Where this condition is not satisfied and subject to paragraph (f) above, expenses paid will be subject to deductions for income tax and national insurance.